As we enter 2013 with 2014 looming on the horizon, employers are paying more attention to Health Care Reform and those aspects of the law that will take effect in 2014. Of particular concern to many employers is the Affordable Care Act’s shared responsibility requirement. The shared responsibility provision requires employers employing 50 or more employees to offer adequate coverage at an affordable rate, or risk becoming subject to an excise tax.

While this provision of the law is a major concern to affected employers, it should be of particular concern to government contractors with employees covered under the Service Contract Act, especially those that have been complying with the benefit provisions of the Act by providing cash in lieu of benefits.